留学教育机构人力资源价值会计管理研究

发布时间：2018-03-16 04:21

本文选题：人力资源价值会计　切入点：Kt值　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国改革开放的步伐越来越快,中国的经济开放以及发展程度也愈来愈高,中国已经将眼光放远于世界并和世界接轨,世界经济由工业经济逐步向知识经济过渡。人才逐渐成为最宝贵的资产和推动经济发展的生力军。如何将人作为一项资产加以管理和评价,是人力资源会计研究工作者一直以来不懈努力的课题。随着人们对世界的认知,国外的教育资源丰富,国内就业压力的提升,越来越多的人开始把眼光聚焦于出国留学,人民币日益攀升,海归就业选择面拓宽,高薪岗位的吸引等等,这些因素都成为人们选择到国外学习以及深造的原因。近些年中国的留学市场呈现稳步增长,大大小小的留学教育机构涌现。但没有发现留学教育这个行业的人力资源价值的相关论文。本文重点阐述留学教育机构的人力资源价值会计,而非从传统会计的角度进行分析。回顾国内外人力资源会计产生的背景和发展历程,通过阅读国内外文学者的文献资料,学习和列举了研究学者们的人力资源价值计量方法,本文提出“价值结合法”并进行阐述和分析,并提出创新点和不足。针对人力资源价值提出理论框架,并以某留学教育机构为案例进行分析,将人力资源价值计量方法和人力资源绩效评价方法相结合,货币和非货币方法相结合,对留学教育机构的各岗位人才价值进行假设、确认、记录、计量和报告。对留学教育机构的人力资源价值会计的Kt值提出了岗位绩效指标这一创新点。对人力资源价值进行3年期的预测分析,和人力资源实现价值的差额进行比较分析,对留学教育机构的人力资源管理和企业经营决策提供了数据支持。
[Abstract]:As the pace of China's reform and opening up is getting faster and faster, China's economic opening up and its degree of development are becoming more and more advanced. China has set its sights far beyond the world and is in line with the rest of the world. The world economy is gradually transitioning from industrial economy to knowledge economy. Human being has gradually become the most valuable asset and the new force to promote economic development. How to manage and evaluate human being as an asset, Human resources accounting researchers have been working tirelessly for a long time. With people's knowledge of the world, the rich educational resources in foreign countries and the increasing pressure of employment at home, more and more people begin to focus on studying abroad. The rising renminbi, the widening of the choice of employment for overseas returnees, the attraction of well-paid jobs, and so on, all become the reasons why people choose to study abroad and further their studies. In recent years, China's market for studying abroad has steadily increased. Large and small educational institutions have emerged. However, there are no related papers on the human resource value of this industry. This paper focuses on the accounting of human resources value of overseas education institutions. Not from the perspective of traditional accounting. Reviewing the background and development of human resource accounting at home and abroad, studying and enumerating the measurement methods of human resource value by reading the literature of literature at home and abroad. This paper puts forward the "value combination method", expounds and analyzes it, and puts forward some innovative points and shortcomings. It puts forward a theoretical framework for the value of human resources, and takes an educational institution for studying abroad as a case study. Combining the human resource value measurement method with the human resources performance evaluation method, the monetary and the non-monetary method, the paper hypothesizes, confirms and records the talent value of each post in the educational institution of studying abroad. Measurement and report. This paper puts forward the innovation point of the Kt value of human resource value accounting in the educational institutions of studying abroad, and makes a 3-year forecast and analysis of the value of human resources, and makes a comparative analysis of the difference between the value of human resources and the value of realization of human resources. It provides data support for human resource management and business decision making in overseas education institutions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G522.72

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